Business Law and Corporate Law

India has pledged to reduce its GDP emissions intensity by 45% by 2030 and reach net-zero by 2070. The Carbon Credit Trading Scheme, 2023 establishes a baseline-and-credit system requiring energy-intensive industries to meet greenhouse gas emission intensity targets or purchase carbon credit certificates. This framework shifts India's regulatory focus from energy efficiency to carbon intensity, creating both mandatory compliance obligations and voluntary offset opportunities.

Venture capital investment involves far more than assessing a startup’s product, revenue potential or market opportunity. Before committing capital, investors examine whether the business has a legally sound structure capable of supporting investment, governance, ownership and future growth. Company structure forms an important part of this assessment because it determines how ownership is recorded, how decisions are made, how investors receive equity and how legal obligations are managed.

Instagram's 2026 policy shift introduces mandatory AI-generated profile labels and penalties for non-disclosure, creating new compliance challenges at the intersection of platform governance and India's statutory framework for synthetically generated information. How do these overlapping regimes affect brands, influencers, and content creators operating in India's digital ecosystem?

The Bangalore bench of the Income Tax Appellate Tribunal (‘ITAT’) has held that ESOP expenditure cross-charged by a foreign holding company to its Indian subsidiary is allowable as a deduction under section 37(1) of the Income-tax Act, 1961 ('Act'). The Tribunal reiterated that ESOP discount constitutes employee compensation and gives rise to an ascertained liability during the vesting period and that the possibility of future forfeiture, non-exercise of options, or issuance of a valuation report after the financial year-end does not render the liability contingent or hypothetical.

The Bengaluru Bench of the National Company Law Tribunal has declined to approve a proposed merger involving four real estate companies under the same promoter group. The decision raises important questions about the requirements and standards for corporate amalgamation schemes under the Companies Act, 2013.

The amendment marks an important shift in India’s restructuring landscape by enabling a wider class of companies to undertake mergers through the Regional Director (“RD”) route, without having to undergo the more elaborate National Company Law Tribunal (“NCLT”) process under Sections 230–232 of the Companies Act.

If you've ever drafted a shareholders' agreement, you'll recognise a familiar clause. It lists reserved matters, ensures that certain decisions require approval from a specific investor's nominee, and quietly assumes that the day it will be tested will never arrive. At Tata Sons, that day has arrived

The Income-tax Act, 2025 has introduced significant changes to the taxation framework for charitable entities, now classified as registered not-for-profit organisations (NPOs). This article examines how the Finance Act, 2026 has recalibrated provisions governing cancellation of registration for NPOs engaged in general public utility objects, comparing the new framework with the Income-tax Act, 1961 to reveal both intended alignments and unintended departures.

India's Ministry of Home Affairs has introduced sweeping amendments to the Foreign Contribution (Regulation) Act framework through the 2026 Amendment Rules, fundamentally transforming how NGOs and not-for-profits receive and utilize foreign funding. These changes establish purpose-specific and geography-specific registration requirements, enhanced disclosure obligations including ultimate donor identification, and objective benchmarks for organizational activity. Will these reforms strengthen accountability

Reserve Bank of India (“RBI”) by Notification dated 30.04.2026, published on 06.05.2026, notified the Foreign Exchange Management (Authorised Persons) Regulations, 2026 (“AP Regulations”).

The Bombay High Court's decision in Nayara Energy Ltd. v. M/s. Mahendra Sales Services addresses critical questions about arbitral tribunals' authority to override express contractual terms in dealership disputes.

Picture this - A medium sized investor in Mumbai invests in a seemingly lucrative business opportunity. The presentation is all spiffy - design, marketing material, a trademark registration number, a license.